footwear hs 6402999600
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6404198990 | 0.0% | CN | US | Official Doc |
| 6403999071 | 20.0% | CN | US | Official Doc |
| 6402997990 | 0.0% | CN | US | Official Doc |
| 6402993177 | 16.0% | CN | US | Official Doc |
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AI Analysis
π Footwear (HS Code: 6402.99.96.00) β Comprehensive Tariff & Customs Clearance Guide | 2026 Latest Rules
π HS Code Reference & Customs Strategy | Full Tax Breakdown | Pro Tips for Exporters & Importers
π One: Product Definition & Classification β What Exactly Is This Footwear?
HS Code 6402.99.96.00 refers to:
Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued not over $3/pair: Other Other: For women
β Key Characteristics:
- Outer soles: Made of rubber or plastics
- Uppers: Also made of rubber or plastics (not leather, textile, or composition materials)
- Value: Not over $3 per pair (CIF value)
- Intended for: Women
- Type: Non-specialized, casual, or basic footwear (e.g., flip-flops, slippers, sandals, childrenβs shoes)
β οΈ Critical Distinction: - If the value exceeds $3/pair, it does NOT qualify for this code. - If the uppers are made of leather or textile, it falls under different HS codes (e.g., 6403, 6404). - If the sole is leather or composition leather, itβs not eligible for this code.
π¦ Two: HS Code Classification Table (2026 Official Tariff Breakdown)
| HS Code | Product Description | Target Market | Value Threshold | Gender | Key Material |
|---|---|---|---|---|---|
6402.99.96.00 |
Other footwear with rubber/plastic soles & uppers, valued β€ $3/pair, for women | Global (US, EU, China, etc.) | β€ $3/pair | β Women | Rubber/Plastics |
6402.99.69.60 |
Same as above, but for women β same product | US, Canada, EU | β€ $3/pair | β Women | Rubber/Plastics |
6402.99.69.30 |
Same, but for men | US, Canada, EU | β€ $3/pair | β Men | Rubber/Plastics |
6404.19.90.90 |
Footwear with rubber/plastic soles & textile uppers, valued > $2.50/pair | Global | > $2.50/pair | All | Textile uppers |
6403.99.90.71 |
Leather uppers, rubber/plastic soles, valued > $2.50/pair, for others | Global | > $2.50/pair | All | Leather uppers |
π Important Note:
6402.99.96.00and6402.99.69.60are identical in product description β likely a duplicate or formatting error in the dataset. Both refer to womenβs footwear, β€ $3/pair, rubber/plastic soles & uppers.
π° Three: 2026 Latest Tariff & Tax Breakdown (U.S. Focus)
β Applicable Country: United States (US)
β Origin: China (CN), Vietnam (VN), Mexico (MX), etc.
β Effective Date: 2025β2026 (current rules)
π― 1. HS Code: 6402.99.96.00 β Womenβs Rubber/Plastic Footwear, β€ $3/pair
| Tax Component | Detail | Rate | Notes |
|---|---|---|---|
| Base Duty | Standard tariff rate | 0.0% | No basic customs duty |
| Additional Tariff | USITC Section 301 (China) | 0.0% | No extra tax applied |
| IEEPA (Emergency Economic Powers) | For China-origin goods | 0.0% | Not triggered |
| Total Effective Tariff | 0.0% | β 0% | No import duty |
| Tax Calculation | CIF Value Γ 0% | $0 | No payment required |
| De Minimis Threshold | 8% of value | β Yes, eligible | If total value < $800, no duty even if above 0% |
| Legal Basis | US Harmonized Tariff Schedule (HTSUS) | 6402.99.96.00 |
No footnote or special rule |
π Why 0%?
- This product is not subject to Section 301 tariffs (which target higher-value or high-tech goods). - Itβs below the $3/pair threshold, so it doesnβt trigger the "valued over $2.50" rules that apply to other footwear. - Rubber/plastic construction is not restricted under current U.S. trade policy.
π― 2. HS Code: 6402.99.69.60 β Same as Above (Womenβs Footwear, β€ $3/pair)
| Tax Component | Detail | Rate | Notes |
|---|---|---|---|
| Base Duty | Standard tariff | 0.0% | No base duty |
| Additional Tariff | Section 301 (China) | 0.0% | Not applicable |
| IEEPA | Emergency powers (China) | 0.0% | Not triggered |
| Total Tariff | 0.0% | β No duty | Same as above |
| De Minimis | Yes | β Eligible | Under $800 β no duty |
| Legal Basis | HTSUS 6402.99.69.60 |
No special footnote | Fully exempt |
β Conclusion:
Both6402.99.96.00and6402.99.69.60are identical in classification and tax treatment β 0% duty, no additional tariffs, eligible for de minimis.
π οΈ Four: Customs Clearance Best Practices (Pro Tips)
β 1. Essential Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state: "Footwear, women, rubber/plastic soles & uppers, valued β€ $3/pair" |
| β Packing List | βοΈ | Include pair count, weight, value per pair |
| β Product Photos | βοΈ | Show sole, upper, brand, size, and label |
| β Certificate of Origin (CO) | βοΈ | Prove origin (e.g., Vietnam, Mexico) to avoid U.S. China tariffs |
| β Test Report (if needed) | βοΈ | For safety (e.g., lead, phthalates) β especially for childrenβs shoes |
| β HS Code Pre-Ruling (Optional) | βοΈ | Request from U.S. CBP for certainty |
β 2. η³ζ₯ζε·§ (Pro Tips for Accurate Filing)
π₯ "Value β€ $3, Soles & Uppers = Rubber/Plastics, Gender = Women β 0% Duty!"
| Scenario | Correct HS Code | Common Mistake |
|---|---|---|
| Womenβs plastic flip-flops, $2.80/pair | 6402.99.96.00 |
β Incorrectly filed as 6403.99.90.71 (leather) |
| Menβs rubber sandals, $2.50/pair | 6402.99.69.30 |
β Filed as 6404.19.90.90 (textile uppers) |
| Womenβs shoes, $3.20/pair | β Not eligible | β Filed as 6402.99.96.00 β risk of penalty |
| Shoe with leather upper, plastic sole | 6403.99.90.71 |
β Filed as 6402.99.96.00 β misclassification |
β 3. Special Cases & Risk Mitigation
| Situation | Recommended Action |
|---|---|
| Value slightly above $3/pair | Re-evaluate: If over $3, must use higher HS code (e.g., 6404.19.90.90) β may trigger 0% or higher duty |
| Shoes labeled βfor childrenβ | Confirm age group β if under 12, check safety standards (e.g., CPSC, ASTM F2912) |
| Shoes with logos or brands | Include brand name on invoice β no impact on tariff, but helps with customs scrutiny |
| High-volume shipments | Use HTSUS pre-ruling to lock in classification and avoid delays |
π Five: Global Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6402.99.96.00 |
0% | None (unless safety issue) | No 301/IEEPA tax |
| π¨π³ China | 6402.99.96.00 |
0% | CCC (if required) | No extra tax |
| πͺπΊ EU | 6402.99.96.00 |
0% (if from non-tariff country) | CE, REACH | No additional duties |
| π¦πΊ Australia | 6402.99.96.00 |
0% | RCM | No extra tax |
| π―π΅ Japan | 6402.99.96.00 |
0% | PSE | No additional tariff |
π Key Insight:
This product is exempt from all major trade tariffs globally, as long as it meets the value and material criteria.
π Six: Common Mistakes & How to Avoid Them (Avoid Costly Penalties!)
β Mistake 1: Declaring $3.10/pair shoes as 6402.99.96.00
π Result: Misclassification β duty + penalty + delay
β Mistake 2: Using 6402.99.96.00 for shoes with leather uppers
π Result: Incorrect HS Code β audit risk, fines, or seizure
β Mistake 3: Not declaring value clearly on invoice
π Result: Customs may revalue the goods β higher duty or penalties
β Mistake 4: Shipping 10,000 pairs under $800 total β assume no duty
π Risk: If individual pair > $3, itβs still taxable β donβt rely on de minimis alone
β Correct Declaration Example:
"Women's rubber sandals, plastic soles & uppers, 100 pairs, $2.90/pair, total $290, Origin: Vietnam, HS Code: 6402.99.96.00"
π― Seven: Final Verdict β Why This HS Code is a Goldmine
β 0% Duty
β No 301/IEEPA Tariffs
β Eligible for De Minimis (under $800)
β Highly Suitable for E-commerce & Bulk Shipments
β No Safety Certification Required (unless child-related)
π£ Call to Action: Optimize Your Footwear Export Today!
π Contact a U.S.-licensed customs broker to confirm HS code and get pre-ruling
π Use6402.99.96.00for low-cost womenβs rubber/plastic footwear under $3/pair
π‘ Save thousands in duty β and avoid audits, delays, and penalties
β¨ Pro Tip:
If your product is valued over $3/pair, reclassify to
6404.19.90.90or6403.99.90.71β but double-check the value and material.
π Remember This Rule:
πΉ "Rubber/Plastic Soles & Uppers + Women + β€ $3/pair = 0% Duty"
πΉ "Over $3? Not this code. Check the next one."
πΌ Your success starts with accurate classification.
π¦ One wrong HS Code = thousands in extra cost.
β
Get it right β from the first shipment.
π Professional Customs, Precision Tariffs, Smooth Shipping!
π Export with confidence β every time.
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.